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TMI Blog2018 (11) TMI 1824X X X X Extracts X X X X X X X X Extracts X X X X ..... te Authority has gone by the report of the office of the Assistant Commissioner indicating the dispatch of the order by speed post. There is no evidence of receiving of the order by the appellant. In terms of the provisions of Section 37C of Central Excise Act, 1944, any decision or order passed by an Authority shall be served by registered post with acknowledgement Due or by speed post with proof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime - matter remanded to Commissioner (Appeals) for decision on merits. - Appeal No. ST/70708/2016-ST(DB) - Final Order No. ST/A/72797/2018-CU(DB) - Dated:- 29-11-2018 - Archana Wadhwa, Member (J) and Anil G. Shakkarwar, Member (T) For Respondents: Shiv Pratap Singh, Deputy Commissioner (AR) ORDER Archana Wadhwa, 1. Nobody appeared, we have heard Learned AR and have gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand filed beyond the condonable period and as he has no power to condone the delay beyond the prescribed period under the Act, he rejected the appeal as barred by limitation. 3. On the other hand, the appellant had contended that the impugned order was procured by them personally on 7-12-2015. In support, an affidavit of an employee stands placed on record stating that he went to concerned of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery. However, there is no proof of delivery produced by the Revenue in the present case. In such a scenario, Commissioner (Appeals) was not right by taking the date of dispatch as the proof of delivery and to calculate the period from the said date by considering the same as relevant date. On the other hand the appellant have produced an affidavit of their employee to substantiate their plea that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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